In 2018/19 I had two sources of overseas income - both from Germany:
1. A regular early retirement / pension payment.
2. Irregular / consulting income.
Both sources of income were taxed in Germany although I was physically present and resident in the UK during the whole of that tax year.
I have read the double tax agreement between the UK and Germany and my interpretation is as follows:
1. The pension income is taxable only in Germany.
2. The Irregular consulting income would be taxable in the UK (due to the residence criteria) although I would receive a credit for the tax paid in Germany.
My questions relate to the following:
1. Does my interpretation sound correct?
2. Do I need need to disclose the pension income on my self-assessment tax return?
3. Are those overseas earnings relevant earnings for pension purposes (I am assuming that the earnings taxed in the uk would be?)
4. What happens if I have overpaid tax i.e. can I claim back from the state that deducted the tax?
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